- 2025 Italian budget law contains VAT measures affecting logistics sector
- Aim to reduce VAT evasion in logistics sector
- Two-part solution introduced:
- Reverse charge mechanism for certain services in transport and logistics sectors (subject to EU authorization)
- Option for customer to pay VAT on behalf of supplier (until reverse charge authorized)
- New law extends reverse charge mechanism to certain services in transport and logistics sectors
- Application of new rules subject to EU authorization
- Provisional rules allow customer to pay VAT on behalf of supplier for interim period
- Supplier remains jointly and severally liable for VAT due
- Election for provisional rules lasts three years
- Communication to tax authorities required using specific form
- Provisional rules do not change methods of issuing invoices
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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